U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 64— COLLECTION › Subchapter Subchapter A— General Provisions

26 U.S.C. § 6305

Collection of certain liability

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(a) In generalUpon receiving a certification from the Secretary of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the Secretary shall assess and collect the amount certified by the Secretary of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that—(1) no interest or penalties shall be assessed or collected,(2) for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt from levy) shall not apply,(3) there shall be exempt from levy so much of the salary, wages, or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children,(4) in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303, and(5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor.(b) Review of assessments and collections

No court of the United States, whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the Secretary under subsection (a), nor shall any such assessment and collection be subject to review by the Secretary in any proceeding. This subsection does not preclude any legal, equitable, or administrative action against the State by an individual in any State court or before any State agency to determine his liability for any amount assessed against him and collected, or to recover any such amount collected from him, under this section.

(Added Pub. L. 93–647, § 101(b)(1), Jan. 4, 1975, 88 Stat. 2358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–35, title XXIII, § 2332(g), Aug. 13, 1981, 95 Stat. 862; Pub. L. 104–193, title III, § 361(a), Aug. 22, 1996, 110 Stat. 2242.)Editorial NotesReferences in Text

Section 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652(b) of Title 42, The Public Health and Welfare.

Amendments

1996—Subsec. (a). Pub. L. 104–193, § 361(a)(4), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in two places in introductory provisions.

Subsec. (a)(5). Pub. L. 104–193, § 361(a)(1)–(3), added par. (5).

1981—Subsec. (a)(4). Pub. L. 97–35 inserted reference to administrative order.

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date of 1996 Amendment

Pub. L. 104–193, title III, § 361(b), Aug. 22, 1996, 110 Stat. 2242, provided that: “The amendments made by this section [amending this section] shall become effective October 1, 1997.”

For provisions relating to effective date of title III of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193, set out as a note under section 654 of Title 42, The Public Health and Welfare.

Effective Date of 1981 Amendment

Amendment by Pub. L. 97–35 effective, except as otherwise specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97–35, set out as a note under section 651 of Title 42, The Public Health and Welfare.

Effective Date

Section effective Aug. 1, 1975, see section 101(f) of Pub. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare.

Notes of Decisions
Cited in 23 cases, 1982–2011 · leading case: Sorenson v. Sec'y of the Treasury of the United States, 557 F. Supp. 729 (W.D. Wash. 1982).
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Sorenson v. Sec'y of the Treasury of the United States, 557 F. Supp. 729 (W.D. Wash. 1982). · cites it 4× “” 26 U.S.C. § 6305 (a). This collection mechanism was intended to be available only in cases in which the State could establish to the satisfaction of H.”
Marcello v. Regan, 574 F. Supp. 586 (D.R.I. 1983). · cites it 3× “2 The defendants argue that this action is barred by 26 U.S.C. § 6305 (b) and that, to the extent that the plaintiffs seek equitable and declaratory relief, subject-matter jurisdiction is wanting by reason of both the Anti-Injunction Act, 26 U.”
Coughlin v. Regan, 584 F. Supp. 697 (D. Me. 1984). · cites it 4× “MOTIONS TO DISMISS Federal defendants moved to dismiss on the following grounds: (1) the action is moot as to the nonobligated plaintiffs; (2) sovereign immunity bars the action; (3) the Court lacks jurisdiction of the claims of the obligated plaintiffs by virtue of 26 U.S.C. §…”
State of Nebraska v. David A. Bentson, 146 F.3d 676 (9th Cir. 1998). · cites it 2× “Bentson then filed a motion to remand the case back to state court, arguing that the removal was improper under 26 U.S.C. § 6305 (b), which generally prohibits federal court jurisdiction over matters concerning the IRS’s collection of child support payments.”
Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011). “as if such amount were a tax," and adding additional provisions expressly barring "any action .”
Sorenson v. Sec'y of the Treasury of the United States, 752 F.2d 1433 (9th Cir. 1985). · cites it 6× “The federal court lacks subject matter jurisdiction to review matters concerning the tax intercept system because judicial review is precluded by 26 U.S.C. § 6305 (b), 2. Declaratory relief granted to the class was improper because the Declaratory Judgment Act expressly…”
Biddle v. Internal Revenue Serv. (In re Biddle), 31 B.R. 449 (Bankr. N.D. Iowa 1983). · cites it 2× “Defendants rely on 26 U.S.C. § 6305 (b): No court of the United States, whether established under article I or article III of the Constitution shall have jurisdiction whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the…”
Thomas W. Prestwich v. Internal Revenue Serv., 796 F.2d 582 (1st Cir. 1986). · cites it 4× “Prestwich, from dismissal of his complaint and request for injunction seeking the removal of a federal tax lien filed against his property pursuant to 26 U.S.C. § 6305 (a). 1 Section 6305(a) allows states, with approval from the Secretary of Health and Human Services (HHS), to…”
Fullmer v. United States, 962 F.2d 1463 (10th Cir. 1992). · cites it 4× “The Department of Health and Human Services (“HHS”) had requested that the IRS collect the unpaid child support pursuant to 26 U.S.C. § 6305 (1989) of the Internal Revenue Code.”
Satorius v. U.S. Dep't of Treasury-Internal Revenue Serv., 671 F. Supp. 592 (E.D. Wis. 1987). · cites it 2× “§ 664 (b)(2)(A), and 26 U.S.C. § 6305 are unconstitutionally vague because they lack reasonable standards to guide states in determining whether more appropriate state *594 collection methods exist.”
DeMoranville v. Tetreault, 654 S.W.2d 71 (Mo. 1983). “§ 652 (b) (1976) and 26 U.S.C. § 6305 (1976). 2 . Section 516.”
State ex rel. Dep't of Human Servs. v. Manfre, 693 P.2d 1273 (N.M. Ct. App. 1984). “26 U.S.C. § 6305 (b) (1982); 26 C.F.R. § 301.”
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26 U.S.C. § 6305(b): 1 case
Marcello v. Regan, 574 F. Supp. 586 (D.R.I. 1983). “2 The defendants argue that this action is barred by 26 U.S.C. § 6305 (b) and that, to the extent that the plaintiffs seek equitable and declaratory relief, subject-matter jurisdiction is wanting by reason of both the Anti-Injunction Act, 26 U.”
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